{"schemaVersion":"ready-scan.discovery-surface.v1","id":"urn:readyscan:corpus:buyer-question:jtc-plc-q104870210-answer-cf8b296226d69fb73200","key":"buyer_question:jtc-plc-q104870210-answer-cf8b296226d69fb73200","kind":"buyer_question","slug":"jtc-plc-q104870210-answer-cf8b296226d69fb73200","canonicalUrl":"https://directory.readyscan.ai/corpus/buyer-question/jtc-plc-q104870210-answer-cf8b296226d69fb73200","machineUrl":"https://directory.readyscan.ai/discovery/corpus/buyer-question/jtc-plc-q104870210-answer-cf8b296226d69fb73200.json","datePublished":"2026-10-21","dateModified":"2026-10-21","materialFingerprint":"fnv1a64:46864c8133659ac5","membershipFingerprint":"fnv1a64:0b0e1689b98db166","relatedEntitySlugs":["jtc-plc-q104870210"],"relatedSurfaceKeys":["buyer_question:jtc-plc-q104870210-answer-03f2a64b2fe556991f9a","buyer_question:jtc-plc-q104870210-answer-05ae3e54690b89e1b5cb","buyer_question:jtc-plc-q104870210-answer-1bf84d54be0e6dd3d3e6","buyer_question:jtc-plc-q104870210-answer-3c45f7942623fecbfdea","buyer_question:jtc-plc-q104870210-answer-57e3cdbc558f8d46dbef","buyer_question:jtc-plc-q104870210-answer-7ccf3fced035edf57fcf","buyer_question:jtc-plc-q104870210-answer-87454038d38e627edc4c","buyer_question:jtc-plc-q104870210-answer-8e73cb072ae478472c9f","buyer_question:jtc-plc-q104870210-answer-9fa5892ad6fec7bc5e42","buyer_question:jtc-plc-q104870210-answer-a88667af5b4b67361559","buyer_question:jtc-plc-q104870210-answer-abadca08d1e990a41865","buyer_question:jtc-plc-q104870210-answer-b68b10d23ecd92abf036","buyer_question:jtc-plc-q104870210-answer-dd1f1f67761a86ea7c1d","buyer_question:jtc-plc-q104870210-answer-f4b09219be2178dc73ab","evidence:jtc-plc-q104870210"],"sourceIds":["ready-scan-subjects"],"provenance":[{"snapshotId":"jtc-plc-q104870210-content-8c789d5ce698ced1-snapshot","sourceId":"ready-scan-subjects","sourceRecordId":"Q104870210","sourceRevisionId":"Q104870210:content:5340dcf179e7eaf4","sourceContentHash":"fnv1a64:d7e4d1a895539d79","recordRevisionId":"Q104870210:content:5340dcf179e7eaf4","recordContentHash":"fnv1a64:0533c57861baf037","sourceCanonicalUrl":"https://www.jtcgroup.com/","sourceModifiedAt":"2026-10-21T22:57:57.014Z","observedOn":"2026-10-21","permission":{"basis":"public_information","evidenceUrl":"https://www.jtcgroup.com/"},"attributionUrl":"https://www.jtcgroup.com/"}],"quality":{"method":"same_kind_unique_trigram_floor","minimumUniqueTrigramRatio":0.3,"status":"passed"},"title":"What qualifies as real property in a 1031 exchange?","summary":"Cited source answers across 1 active corpus record.","question":"What qualifies as real property in a 1031 exchange?","answers":[{"entitySlug":"jtc-plc-q104870210","entityName":"JTC plc","answer":"“Real property 1031 exchange eligibility includes land, buildings, mineral rights, and certain leasehold interests held for investment or business use. Personal property such as vehicles or equipment no longer qualifies under the Tax Cuts and Jobs Act of 2017.”","sourceUrls":["https://www.jtcgroup.com/insights/1031-exchange-real-estate-rules/"]}]}